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Archive: 06 April 2022

Posts in 06 April 2022

HC restrains use of mark ‘Evening Moment’ which is similar to trademark ‘Magic Moment’

April 6, 2022 678 Views 0 comment Print

Radico Khaitan Limited Vs Sarao Distillery (OPC) Pvt. Ltd (Delhi High Court) The present injunction application has been filed seeking ad interim injunction in respect of the use of the mark ‘EVENING MOMENT’ by the Defendants, which is deceptively similar to the Plaintiff’s mark ‘MAGIC MOMENTS’ registered in Class 33 for alcoholic beverages. A perusal […]

Unmarried Daughter Can Claim Marriage Expenses from Parents Hindu Law

April 6, 2022 10113 Views 0 comment Print

Rajeshwari Vs Bhunu Ram (Chhattisgarh High Court) Section 20 of the Hindu Adoptions and Maintenance Act, 1956 speaks about the maintenance of children and aged parents. Sub section(3) of Section 20 causes obligation of a person to maintain his or her aged or infirm parent or a daughter who is unmarried, as the case may […]

HC quashes Reassessment notice & Proceeding based on wrong premises

April 6, 2022 873 Views 0 comment Print

Realization Stock & Equity Pvt. Ltd. Vs. ITO (Calcutta High Court) One of the reasons for reopening of assessment is that no regular assessment under Section 143 (3) of the Act was made in the instant case and even in the last paragraph of the said reason again it has been recorded again that no […]

HC admits Petition for not processing GST TRAN-1 despite its order

April 6, 2022 1044 Views 0 comment Print

Respondents were directed to either re-open the online portal so as to enable the Petitioners to file TRAN-I form electronically for claiming tax credit or to accept the same manually on or before 30.06.2021 and process the same in accordance with law.

Delayed submission of special resolution altering MOA- MCA imposes penalty

April 6, 2022 816 Views 0 comment Print

The order states that the members of the company had passed a special resolution to alter the main objects clause of the Memorandum of Association at an Extraordinary General Meeting held on January 30, 2021. As per Section 117 of the Companies Act, 2013, the resolution was required to be filed within 30 days. However, the company filed the required form, MGT-14, with a delay of 261 days.

CESTAT issues notice for Contempt of Court to CGST Commissioner

April 6, 2022 2154 Views 0 comment Print

Porteck India Info Services Pvt. Ltd. Vs Commissioner of Central Goods & Service Tax & Central Excise (CESTAT Delhi) CESTAT finds that the action of the Asstt. Commissioner, of issuing of fresh show cause notice, instead of granting refund, in terms of Final Order of this Tribunal amounts to interference in the justice delivery system. […]

Pune district court grants Bail to Tax consultant in GST ITC Scam

April 6, 2022 1437 Views 0 comment Print

The applicant in spite of being a Tax consultant, he has deliberately indulged in the issuance of fake invoices to pass the illegal Input Tax Credit to the end­users and thus defrauded the Govt. Exchequer from its huge legitimate GST revenue.

Opportunity of hearing under GST must before imposing any Tax/Penalty or taking adverse decision

April 6, 2022 3864 Views 0 comment Print

Sree Constructions Vs Assistant Commissioner (ST) (Andhra Pradesh High Court) Sub- Section (4) of Section 75 of CGST Act, reads as under:- ‘An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.’ It […]

Dismissal of writ petitions in casual manner by HC is unsustainable: SC

April 6, 2022 3636 Views 0 comment Print

Vishal Ashwin Patel Vs ACIT (Supreme Court of India) We have gone through the respective orders passed by the High Court dismissing the writ petitions. Having gone through the orders passed by the High Court dismissing the writ petitions, it can be seen that the said orders are cryptic, non­speaking and non­reasoned orders. From the […]

HC Quashes Order for failure of AO to consider reply of Assessee

April 6, 2022 7752 Views 1 comment Print

Gaurav Controct Co. Through Hiralal Shivgan Dholu Vs National Faceless Assessment Centre (Gujarat High Court) The subject matter of challenge is the legality and validity of the assessment order dated 30.07.2021 passed by the Assessing Officer under Section 143(3) read with Section 144B of the Income Tax Act, 1961 for the A.Y. 2018-19. It appears […]

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